https://www.taxtmi.com/caselaws?id=204112 Rule 57CC was treated as mandatory where common inputs were used to generate steam for both captive consumption and sale outside the factory for consideration. The earlier captive-use precedent was distinguished because the present facts involved external clearances, breaking the nexus for full credit entitlement. Rule 57D did not override the requirement to maintain separate accounts under Rule 57CC, so credit was inadmissible to the extent of the outside clearance and the protection claimed by the assessee was unavailable. en-us Wed, 09 Mar 2011 00:00:00 +0530 Mon, 20 Feb 2012 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204112 Rule 57CC was treated as mandatory where common inputs were used to generate steam for both captive consumption and sale outside the factory for consideration. The earlier captive-use precedent was distinguished because the present facts involved external clearances, breaking the nexus for full credit entitlement. Rule 57D did not override the requirement to maintain separate accounts under Rule 57CC, so credit was inadmissible to the extent of the outside clearance and the protection claimed by the assessee was unavailable. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204112